GroundRules
O.C.G.A. § 48-8-44: Payment of tax when used articles taken as credit on sale of new and used articles.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 1 State Sales and Use Tax
- PART 2 Imposition, Rate, Collection, and Assessment
When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and used articles, the tax imposed by this article shall be paid on the value of the new or used articles less the credits for the used articles.
Collected 2026-09-17T19:34:57Z. Source file · JSON